Federal tax sheet
The Federal Tax Gazette ( BStBl ) is published by the German Federal Ministry of Finance . It has been published by Stollfuß-Verlag since 1951 .
Today it is divided into:
- Part I - Tax legislation and administrative instructions of the Federal Ministry of Finance and the highest financial authorities of the states
- Part II - Decisions of the Federal Fiscal Court selected by the Federal Minister of Finance . By publishing rulings and resolutions of the BFH in the Federal Tax Gazette, the Federal Minister of Finance instructs the tax offices to apply these decisions in comparable cases. This is important because the rulings issued in the proceedings before the BFH are generally only binding on the parties to the specific legal dispute ( Section 110 FGO).
From 1951 to 1967 the tax laws and administrative regulations of the federal government were published in Part I, those of the Länder in Part II and the decisions of the Federal Fiscal Court intended for publication in Part III.
Web links
- ISSN 0175-5366
- bundessteuerblatt.de with partial guest access
- Federal Tax Gazette (publisher side)
- Law for Germany - facsimile archive with statute and ordinance sheets of the federal and state governments
- BStBl Part II 1980–2007
Individual evidence
- ↑ BStBl I 1951, 1